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This paper is devoted to an analytical approach to the magnetoacoustic tomography with magnetic induction (MAT-MI) problem for three-layer low-conductivity objects. For each layer, we determined closed-form analytical expressions for the eddy current density and Lorentz force vectors based on the separation of variables method. Next, the analytical formulas were validated with numerical solutions obtained with the help of the finite element method (FEM). Based on the acoustic dipole radiation theory, the influence of the transducer reception pattern on MAT-MI was investigated. To obtain acoustic wave patterns, as a system transfer function we proposed the Morlet wavelet. Finally, image reconstruction examples for objects of more complex shapes are presented, and the influence of the MAT-MI scanning resolution and the presence of the noise on the image reconstruction quality was studied in detail.

Detailed Analytical Approach to Solve the Magnetoacoustic Tomography with Magnetic Induction (MAT-MI) Problem for Three-Layer Objects